Collection of anti-dumping duty beyond the validity period; Boards’s 5/15Cus dated .28.01.2015 – Regarding.

PUBLIC NOTICE No. 22/2015 OFFICE OF THE COMMISSIONER OF CUSTOMS NS-I & III JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA. TAL: URAN, DIST: RAIGAD, MAHARASHTRA-400 707. F.No. S/22-Gen-72 /2014-15 AM (I) NS-III Date: 27.02.2015 PUBLIC NOTICE NO. 22/2015

SUBJECT: Collection of anti-dumping duty beyond the validity period; Boards’s 5/15Cus

dated 28.01.2015 – Regarding.

1. Attention of the Trade, Customs Brokers and all concerned is invited towards Boards’ Circular no. 28/2011 dt 08.07.2011 which has been amended by Circular no 5/15-Customs dated 28.01.2015 regarding Collection of anti-dumping duty beyond the validity period. The text of the Boards Circular 5/15-Customs dated 28.01.2015 is reproduced below:
2. Circular No.28/2011-Customs, dated 8th July 2011 was issued in the context of a representation received in March, 2011 that anti-dumping duty was being demanded and levied under notification No.100/2005-Customs dated 29th November, 2005 by various Customs authorities on Acrylonitrile Butadiene at the time of its clearance, despite the fact that Directorate General of Anti Dumping and Allied Duties (DGAD) had not initiated sunset review in the matter of levy of anti dumping duty on Acrylonitrile Butadiene, before the expiry of the said notification on 8th June, 2010. It was also represented that in the absence of any initiation of a sunset review, the anti-dumping duty lapses at the expiry of 5 years from the date of its initial imposition.

8th June, 2010. It was also represented that in the absence of any initiation of a sunset review, the anti-dumping duty lapses at the expiry of 5 years from the date of its initial imposition. 3. Since in the said case, the DGAD had not initiated any sunset review, the levy under notification (No.100/2005-Customs) could not have been extended (for one year) in terms of the 2nd Proviso to Section 9A (5) of the Customs Tariff Act, which reads as under: “Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year. 4. However, reportedly field formations were still collecting anti-dumping duty. It was in this context that the Circular No.28/2011- Customs dated 8th July 2011 was issued so as to clarify that in such cases, definitive/final anti-dumping duty can be collected only for a period of five years from the date of its imposition. 5. In view of the above, Para 3 of the Circular No.28/2011- Customs dated 8th July 2011 is substituted as under:

1. From a plain reading of this provision it is evident that definitive/final anti-dumping duty can be collected only for a period of five years from the date of its imposition. Generally by virtue of sub-section (2) of section 9A of the Customs tariff Act, 1975, the anti-dumping duty levied in

be collected only for a period of five years from the date of its imposition. Generally by virtue of sub-section (2) of section 9A of the Customs tariff Act, 1975, the anti-dumping duty levied in

pursuance of final findings of the Directorate General of Anti-Dumping and Allied Duties (DGAD) is effective for a period of five years from the date of imposition of provisional duty except in cases where the DGAD initiates a review before expiry of such five year period. In cases where the DGAD has not initiated any sunset review before the expiry of aforesaid five years, no anti-dumping duty can be collected beyond the period of five years from the date of its imposition.” 2. This is brought to the information of the trade for their information. 3. Difficulties, faced if any, in implementation of this Circular may kindly be brought in the notice of Additional Commissioner, Centralised Appraising Main, NS-III. Sd/- 27.02.2015 (SEEMA JERE BISHT) COMMISSIONER OF CUSTOMS, NS-I & III To, All Concerned. Copy to:

1. The Chief Commissioner of Customs, Mumbai, Zone-I, II & III.
2. The Commissioner of Customs General, NS-II, IV & V.
3. All ADC/JC, Mumbai, Zone-II.
4. All DC/AC, Mumbai Zone-II.
5. DC (EDI) NS-I for uploading on website.
6. Notice Board.